Section 161

(1) The Minister may by an order issued in the Official Gazette
Administra-
tion of indicate the effective date of commencement of the administration of the
Surcharge surcharge on fossil fuel products under this Chapter.
(2) The Service shall administer and collect the surcharge on a monthly
basis, and may issue regulations for its administration.
Exemption 162. (1) The surcharge under this Chapter shall not apply to the following
from fossil fuel products –
Surcharge
(a) clean or renewable energy products;
(b) household kerosene;
(c) cooking gas; and
(d) compressed natural gas (CNG).
(2) For the purpose of this section, "clean or renewable energy" means
energy from solar, wind, hydropower, geothermal or plant and animal waste,
which are naturally replenishing, produce little or no environmental pollution or
greenhouse gas emissions, and do not deplete over time.
CHAPTER 8
TAX INCENTIVES
PART I – INCOME TAX EXEMPTIONS